82614 ÷ 3 = 27538 R0
We're going to perform division on 82614 with 3 as the divisor.

Step 1:
3 goes into 8 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 8 to get 2.
Bring next digit (2) of the dividend behind the 2 and repeat the process: 22 / 3

Step 2:
3 goes into 22 7 times with a remainder of 1.
Write down 7 as next digit of of the result. 
Result so far: 27
Subtract 21 from 22 to get 1.
Bring next digit (6) of the dividend behind the 1 and repeat the process: 16 / 3

Step 3:
3 goes into 16 5 times with a remainder of 1.
Write down 5 as next digit of of the result. 
Result so far: 275
Subtract 15 from 16 to get 1.
Bring next digit (1) of the dividend behind the 1 and repeat the process: 11 / 3

Step 4:
3 goes into 11 3 times with a remainder of 2.
Write down 3 as next digit of of the result. 
Result so far: 2753
Subtract 9 from 11 to get 2.
Bring next digit (4) of the dividend behind the 2 and repeat the process: 24 / 3

Step 5:
3 goes into 24 8 times with a remainder of 0.
Write down 8 as next digit of of the result. 
Result so far: 27538
Subtract 24 from 24 to get 0.

The final result is 27538 with a remainder of 0.